Opinion
4980-22L
11-14-2022
DANIEL A. GUERRERO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Emin Toro Judge
This case is currently calendared for trial during the Court's January 30, 2023, Kansas City, Missouri, trial session. On October 5, 2022, respondent filed a Motion to Remand (Doc. 9), asking the Court to remand this collection due process case to respondent's IRS Independent Office of Appeals for further consideration. By Order served October 11, 2022, petitioner was directed to file on or before November 1, 2022, a response to respondent's motion. As of the date of this Order, no response has been received by or on behalf of petitioner.
Upon due consideration, it is hereby
ORDERED that that this case is stricken from the Court's January 30, 2023, Kansas City, Missouri, trial session. It is further
ORDERED that respondent's Motion to Remand filed October 5, 2022, is granted, and this case is remanded to the IRS Independent Office of Appeals for further consideration, including a supplemental administrative hearing. It is further
ORDERED that respondent shall offer petitioner the supplemental hearing at the IRS Independent Office of Appeals located closest to petitioners' residence (or at such other place as may be mutually agreed upon) at a reasonable and mutually agreed date and time, but no later than February 13, 2023. It is further
ORDERED that the parties shall file with the Court, on or before April 14, 2023, a joint report (or, if that is not expedient, then separate reports) describing the status of the case. It is further
ORDERED that the undersigned judge retains jurisdiction of this case.